@thesis{thesis,
		author={PUTRI  AGNES VIANA},
		title ={DAMPAK LAPORAN LABA RUGI KOMPREHENSIF TERHADAP NILAI PERUSAHAAN, RISIKO PERUSAHAAN DAN FINANCIAL DISTRESS},
		year={2014},
		url={http://eprints.perbanas.ac.id/1877/},
		abstract={The financial statements are important in providing financial information primarily for the many parties that consisted of two groups, namely internal and external parties.With the change in IAS 1 is the presence of Statements of Comprehensive Income component that will affect the financial statements. The purpose of this study was to determine differences in the value of the company, and the company's risk of financial distress at the company that reported the income statement with a company that did not report the income statement. The population in this study are all companies listed on the Indonesian Stock Exchange (BEI) in the period of 2012 with a sample of 103 manufacturing companies. The sampling technique used was purposive sampling. Processing and analysis of data using descriptive analysis using SPSS. Test data used in the different non-parametric test Mann Whitney Test. The results of this study indicate that there is no difference between the companies that reported the income statement on the value of the company, and the company's risk of financial distress.

Keywords : comprehensive income statement, corporate values, enterprise risk, financial distress.}
		}